<!DOCTYPE HTML PUBLIC "-//W3C//DTD HTML 4.01//EN" "http://www.w3.org/TR/html4/strict.dtd">
<html lang="en">
<head>
	<meta http-equiv="Content-Type" content="text/html;charset=UTF-8">
	<title>DIV+CSS</title>
	<style type="text/css">
		#top{
			width: 600px;
			height: 300px;
			background: #000 url() 0 0 no-repeat;
		}
		.tops{
			width: 600px;
			height: 300px;
			background: #999 url() 0 0 no-repeat;
		}

	</style>
</head>
<body>
	<div>
		<div id="top">第一行</div>
		<div class="tops">第二行</div>
		<div>第三行</div>
		<div>第四行</div>
	</div>
</body>
</html>